Idaho Code § 31-4112
The board of trustees shall, from the list prepared by the county assessor or assessors, remove therefrom the names of any persons and their property who have claimed exemption under this act and shall prepare a budget for the expenses for the next year, the budget together with the list of real property owners within the district and the number of service units located on each parcel of real property subject to the special assessment after all exemptions have been allowed as provided in this act shall be presented by September first to the board or boards of county commissioners of the counties, in whole or in part within the district, who shall levy the assessment on service units found within their county as requested by the trustees; provided however, the assessment shall not exceed the sum of thirty dollars ($30.00) per annum per service unit and in the event there is more than one (1) service unit located upon the parcel of real property, for example, but not limited to, a motel, hotel, or apartment structure or complex, the second and all subsequent service units' assessments shall be at the rate of twenty per cent (20%) of the assessment made for that year on the first service unit assessed. The board of county commissioners shall levy the assessment in accordance with the request herein mentioned and the assessment shall be certified and collected in the same manner provided by law for the collection of real property taxes.
Idaho Code § 31-4112